Code of Federal Regulations · Section

§ 28.59 — Bond, Form 5120.36

27 C.F.R. § 28.59

View:

Where the operations of a bonded wine cellar are covered by bond, Form 5120.36, as provided in part 24 of this chapter, such bond shall cover the withdrawal of wine without payment of tax, as authorized in § 28.121, from such bonded wine cellar by the proprietor of the bonded wine cellar.

27 C.F.R. § 28.58 27 C.F.R. § 28.60

Authorizing Statute

Bond
26 U.S.C. § 5354
Exemption from customs laws of merchandise brought into foreign trade zone
19 U.S.C. § 81c
Imposition, rate, and attachment of tax
26 U.S.C. § 5001
Unlawful businesses without permit; application to State agency
27 U.S.C. § 203
Public information; agency rules, opinions, orders, records, and proceedings
5 U.S.C. § 552
Authority and functions of Director
44 U.S.C. § 3504